Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching

  • Nyoman Ratna Candradewi Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Gayatri Gayatri Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching.


Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.

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References

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Published
2020-10-27
How to Cite
RATNA CANDRADEWI, Nyoman; GAYATRI, Gayatri. Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching. E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2456 - 2470, oct. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57672>. Date accessed: 19 may 2024. doi: https://doi.org/10.24843/EJA.2020.v30.i10.p02.
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